A company purchased a high$-$speed industrial centrifuge at a cost of $$410,000.$ Shipping costs totaled $$23,000.$ Foundation work to house the centrifuge cost $$7,700.$ An additional water line had to be run to the equipment at a cost of $$2,200.$ Labor and testing costs totaled $$5,900.$ Materials used up in testing cost $$3,900.$ The capitalized cost is:

Multiple Choice

$$442,900.$

$$454,100.$

$$452,700.$

$$433,000.$